Spicer Inc. showed the following alphabetized list of adjusted account balances at December 31,2023 : The company uses an income summary account in the closing process. Required: 1. Assuming normal balances, prepare the closing entries at December 31, 2023, the company's year-end. Journal entry worksheet Record to close the revenue account to the income summary. Note: Enter debits before credits. Required: 1. Assuming normal balances, prepare the closing entries at December 31,2023 , the company's year-end. Journal entry worksheet Record to close the expense accounts to the income summary. Note: Enter debits before credits. Required: 1. Assuming normal balances, prepare the closing entries at December 31,2023 , the company's year-end. Journal entry worksheet Record to close the income summary to retained earnings. Note: Enter debits before credits. Required: 1. Assuming normal balances, prepare the closing entries at December 31,2023 , the company's year-end. Journal entry worksheet